Division M: Government Administration and Defence, includes all Central, State and Local Government units mainly engaged in government administration and regulatory activities, as well as judicial authorities and commissions, representatives of overseas governments, and the Army, Navy and Air Defence forces and civilian units mainly engaged in defence administration.

The industry class for Defence excludes units mainly engaged in manufacturing activities (such as naval dockyards and munitions factories) and units mainly engaged in operating colleges or similar educational institutions for the defence forces.